The tariff classification of sterling silver and base metal earrings from Canada.

NY 810863 June 13, 1995 CLA-2-71:S:N:N8:344 810863 CATEGORY: Classification TARIFF NO.: 7113.11.2000; 7113.11.5000; 7117.19.9000 Ms. Sandra Noble Goss Goss Design Studio 781 2nd Avenue West Owen Sound, Ontario N4K4M2 RE: The tariff classification of sterling silver and base metal earrings from Canada. Dear Ms. Goss: In your letter dated May 3, 1995, you requested a tariff classification ruling. You have submitited five samples with your request. They are: 1. GDS1. Sterling silver earring with ear wire designed for use with pierced ears. 2. GDS2. Base metal (brass) earring with sterling silver ear wire designed for use with pierced ears. 3. GDS3. Sterling silver and base metal earring with post designed for use with pierced ears. 4. GDS4. Base metal earring with 23k gold leaf and sterling silver ear wire designed for use with pierced ears. 5. GDS5. Base metal (brass) earring made with sterling silver ear wire designed for use with pierced ears. The applicable subheading for Items GDS1 and GDS3, if valued not over $18 per dozen pieces or parts, will be 7113.11.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for Articles of jewelry and parts thereof, of precious metal or of metal clad with precious metal: Of silver, whether or not plated or clad with other precious metal: Other: Valued not over $18 per dozen pieces or parts. The rate of duty will be 24.7% ad valorem. If Items GDS1 and GDS3 are valued over $18 per dozen pieces or parts, the applicable subheading will be Articles of jewelry and parts thereof of precious metal or of metal clad with precious metal: Of silver, whether or not plated or clad with other precious metal: Other: Other. The rate of duty will be 6.2% ad valorem. The applicable subheading for Items GDS2, GDS4 and GDS5 will be 7117.19.9000, HTS, which provides for Imitation jewelry: Of base metal, whether or not plated with precious metal: Other: Other: Other. The rate of duty will be 11% ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport